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Removing cross-border tax obstacles Organisation and practices in Member States’ tax administrations

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  • EY

Abstract

This study analyses the various obstacles people may face and identifies existing national solutions to the major cross-border obstacles. The report subsequently identifies solutions to make the system clearer and simpler to remove disincentives to exercise cross-border activities.

Suggested Citation

  • Ey, 2014. "Removing cross-border tax obstacles Organisation and practices in Member States’ tax administrations," Taxation Studies 0054, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0054
    as

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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/publications/studies/study_cross_border_tax_obstacles_final_report.pdf
    File Function: final version, 2014
    Download Restriction: no
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    References listed on IDEAS

    as
    1. Windy Vandevyvere & Andreas Zenthöfer, 2012. "The housing market in the Netherlands," European Economy - Economic Papers 2008 - 2015 457, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
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    Keywords

    European Union; taxation; cross-border obstacles;
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